Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

ASSISTANT COMMISSIONER, STATE TAX vs. GOLDEN MESH INDUSTRIES
(Supreme Court)

Hon'ble Judges:

SANJAY KISHAN KAUL
HRISHIKESH ROY
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

ASSISTANT COMMISSIONER, STATE TAX

Respondent GOLDEN MESH INDUSTRIES
Court

SC (Supreme Court)

Date Aug 13, 2021
Order No.

Appeal (C) No. 11935 of 2021

Citation

2021(8) TAXREPLY 12020
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

ORDER Reading of the impugned order shows that in para 5, the Counsel for the Department did not answer the questions posed by the Court, i.e., in what manner is three times the monthly SGST tax taken to be the principal and 100% penalty imposed. This is apparent from para 5. Learned Counsel now contends that there is an explanation for the same but the matter was disposed of on the first date itself and possibly the Counsel could not assist the Court. Aforesaid being the position, it is for the petitioner to file an application seeking review of the order and not preferring the SLP. The special leave petition is dismissed with the aforesaid liberty. Pending application stands disposed of. ....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
12
May
S
M
T
W
T
F
S
13 May

☑ Monthly | GSTR-5

GSTR-5 for the m/o Apr 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Apr 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Apr 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).